KAGHAN GHEE MILLS (PVT.) LIMITED versus COLLECTOR OF CUSTOMS
Sections 156 (1) (62), 156 (1) (90) and 96 apply to the warehouse for unlawful removal of the bound warehouse without the applicable duty and penalty (penalty), the amount of taxpayers Closed content was found to be hidden. Warehouse without payment of duty and tax, and penalty under different provisions of the Customs Act, 1969, including sections 159 (1) (62) and 159 (1) (90), were imposed The taxpayers, which settled the Rs 500,000 dispute, were that under Section 159 (1) (62) of the Customs Act, 1969, it could be fined a maximum of Rs 25,000 while the customs authority. It is held that in fact, the provisions of section 158 (1) (90) were applicable to the facts of the case under which a penalty equal to ten times the value of the goods could be imposed, therefore, this invalid order was not illegal by the taxpayers. Had admitted They have illegally removed the goods from a secretly bonded warehouse. The actual amount of duties and taxes was collected from the payment of duties and such entry in the token, which the collector imposed a fine of Rs one lakh under different provisions of the Customs Act, 1969 and the Sales Tax Act 1990, however on appeal. In such cases, the appellate tribunal reduced the taxpayer in such cases, being liable only for fines under section 156 (1) (62) of the Customs Act, 1969, which imposed a maximum fine of Rs 25,000. can go. Accordingly, the High Court was allowed to find the appeal
Related judgments — Peshawar High Court NWFP, 2013
